Is an OT report GST-free?
Often yes. An OT report for an NDIS participant is GST-free when all four conditions in GST Act section 38-38 are met. If they are not all met, the report may still be GST-free as a health service under section 38-10, or it may be taxable. Check each test against your specific arrangement.
GST Act s 38-38 (disability support provided to NDIS participants)
GST Act s 38-10 (other health services)
GST-free Supply (NDIS Supports) Determination
ATO guidance on GST and the NDIS
The four conditions in s 38-38
Under GST Act section 38-38, a support to an NDIS participant is GST-free only when all four conditions are met. The participant has an NDIS plan in effect. The supply is a reasonable and necessary support listed in the participant's plan. There is a written agreement between you and the participant or their representative. And the supply is of a kind covered by the relevant NDIS supports determination.
If not all four are met
If the four conditions are not all satisfied, the report may still be GST-free as a health service under GST Act section 38-10, where an OT provides a recognised health service to the person being treated. If neither section applies, the supply is generally taxable. The two tests are separate, so check each one against your arrangement.
Practical tips
Make sure a written service agreement is in place before you start, that the report is a support in the participant's plan, and that the plan is current. Keep records that show how each condition is met. If you are unsure how a particular report is treated, seek advice from a registered tax agent or accountant.
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